HMRC powers in criminal tax investigations based on PACE 1984

Resource type: Legal update: archive

Status: Published on 16-Nov-2007

Jurisdictions: England, Wales

Certain provisions of the Police and Criminal Evidence Act 1984 (PACE 1984) will apply to criminal tax investigations carried out by officers of HM Revenue & Customs from 1 December 2007.

This is the effect of the Finance Act 2007 (Sections 82 to 84 and Schedule 23) (Commencement Order) 2007 (SI 2007/3166) and the Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2007 (SI 2007/3175).

One notable effect of this change is that HMRC officers will gain PACE 1984 powers of search, seizure and arrest in relation to former Inland Revenue matters.

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HMRC powers in criminal tax investigations based on PACE 1984

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